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Articles by Atishay Jain

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Key Takeaways from the guidelines issued by the Singaporean Tax Authorities

  Atishay Jain    12 April 2021 at 09:49

Singapore issues TP Guidelines for activities undertaken by Singapore based HQs or regional Hubs for APAC region. The said guidelines provide for the determination of remuneration for such hubs/ HQs on arm's length basis.

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Posted in Income Tax  1 comments |   1839 Views


Do payments made to NRI computer software manufacturers/suppliers constitute as royalty?

  Atishay Jain    05 April 2021 at 13:32

The controversy surrounding the taxation of payments for computer software in international transactions has been a subject matter of extensive litigation for over two decades in India.

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Posted in Income Tax  1 comments |   921 Views


Significant economic presence - The game changer for international taxation

  Atishay Jain    02 April 2019 at 10:38

The concept of Significant Economic Presence (�SEP�) was introduced in the Income-Tax Act, 1961 (�the Act�) from April 1, 2018 i.e. A.Y.

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Posted in Income Tax  3 comments |   5685 Views


Section 23(5) - Taxing of notional income in the hands of real-estate developer

  Atishay Jain    25 March 2019 at 10:54

Section 23(5) of the Income Tax Act -Explained

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Posted in Income Tax  6 comments |   18870 Views